Evaluation of the Independence of the Certifying Accountant

The company refers to Article 47 of the Accountant Act and Bulletin No. 10 of the Code of Professional Ethics for Accountants, "Integrity, Fairness, Objectivity, and Independence," to formulate an independence evaluation form. This form assesses the independence, professionalism, and suitability of the accountants, including evaluating whether there are any relationships, business dealings, or financial interests between the accountants and the company. The accounting firm also issues a declaration of independence.

The second Audit Committee of the 12th session on October 30, 2020, and the 20th Board of Directors of the 8th session on November 11, 2020, reviewed and approved the evaluation. It was assessed that CPA 李逢暉 and CPA 鍾丹丹 of Deloitte Taiwan met the independence evaluation standards and are qualified to serve as the company's financial and tax attestation accountants.
The 2nd meeting of the 3rd Audit Committee on August 13, 2021, and the 3rd meeting of the 9th Board of Directors on August 26, 2021, reviewed and approved the evaluation. It was assessed that CPA 吳政諺 and CPA 鍾丹丹 of Deloitte Taiwan met the independence evaluation standards and are qualified to serve as the company's financial and tax attestation accountants.
The 7th meeting of the 3rd Audit Committee on November 1, 2022, and the 13th meeting of the 9th Board of Directors on November 10, 2022, reviewed and approved the evaluation. It was assessed that CPA 吳政諺 and CPA 鍾丹丹 of Deloitte Taiwan met the independence evaluation standards and are qualified to serve as the company's financial and tax attestation accountants.
The 9th meeting of the 3rd Audit Committee on March 10, 2023, and the 15th meeting of the 9th Board of Directors on March 13, 2023, reviewed and approved the evaluation. It was assessed that CPA 吳政諺 and CPA 陳奕任 of Deloitte Taiwan met the independence evaluation standards and are qualified to serve as the company's financial attestation accountants.
Approved by the 13th session of the 3rd Audit Committee on March 11, 2024, and the 22nd meeting of the 9th Board of Directors on March 12, 2024. Upon evaluation, CPAs 吳政諺 and 陳奕任 of KPMG Taiwan have been confirmed to meet the standards of independence assessment and are deemed qualified to serve as the financial statement auditors of the company.

Independence Declaration and Evaluation Form of Accountants for Fiscal Year 113